Cigarette Licensing and Bonding

Licensing Requirements

Click here for a list of Utah Approved Tobacco Manufacturers and Cigarette Brands.

All wholesalers, distributors, and retailers of cigarette and tobacco products are required to be licensed by the Utah State Tax Commission in addition to the local licenses required.

The state license fee is $30 per location for the initial three years, and $20 per location for each three-year renewal. When ownership or locations change, a new license is required.

Application is made on Form TC-69, Utah State Business and Tax Registration. The completed application may be mailed to the Tax Commission or you may deliver it to any One Stop Service location.

Cigarette licenses are not issued immediately. The processing time required is approximately 7-10 working days when submitted in person and approximately three weeks when submitted by mail.

Bonding Requirements

Retailers purchasing products with taxes included are not required to post a bond. All wholesalers, distributors, and retailers purchasing cigarette and tobacco products from unlicensed sources are responsible to collect and remit cigarette and tobacco taxes on the products they purchase.

In addition to the cigarette license, these wholesalers, distributors, and retailers are required to post a bond with the state. The bond requirement is a minimum of $500 each for either stamping cigarettes products or dealing in tobacco products.

Application is made on Form TC-69, Utah State Business and Tax Registration.

The bond should be attached to the completed TC-69 application. Currently, the Tax Commission does not have a cigarette bonding form. Generally the bond is a surety or performance bond issued by the taxpayer's insurance company. Cash and property bonds may also be accepted.

The completed application and bonding information may be mailed to the Tax Commission or you may deliver it to any One Stop Service location.